(a) Interest on notes payable of $300 is accrued. (b) Services performed but unbilled totals $1,700. (c) Salaries of $780 earned by employees have not been recorded. BE4-9 The trial balance of Goodwin Company includes the following balance sheet accounts. Identify the accounts that might require adjustment. For each account that requires adjustment, indicate (1) the type of adjusting entry (prepaid expenses, unearned revenues, accrued revenues, and accrued expenses and (2) the related account in the adjusting entry. (a) Accounts Receivable. (e) Notes Payable. (b) Prepaid Insurance. (f nterest Payable. (c) Equipment. (g) Unearned Service Revenue. (d) Accumulated Depreciation Equipment BE4-10 The adjusted trial balance of Ravine Corporation at December 31,2014, includes